Important
If you tell us you're not an employer, it means that you've stated that you don't have automatic enrolment duties under the Pensions Act 2008.
If you provide false or misleading information to avoid your duties, you may be fined or prosecuted. If your circumstances change to the extent that automatic enrolment duties do apply you must notify us as soon as possible.
Automatic enrolment duties don’t apply when an organisation, business or individual are not considered an employer.
You are still an employer if you employ someone who doesn’t meet the criteria to be put into a pension scheme.
You won’t have any duties if you meet one of the following criteria:
- you’re a sole director of an organisation or business with no other staff
- your organisation or business has a number of directors, none of whom has an employment contract, with no other staff
- your organisation or business has a number of directors, only one of whom has an employment contract, with no other staff
- your organisation or business has gone into liquidation. This option is for companies registered on Companies House
- your organisation or business has been dissolved. This option is for companies registered on Companies House
- you’re a partnership, limited liability partnership, sole trader or company and you have permanently ceased trading. This option is for companies and partnerships who are not registered on the Companies Register at Companies House
How to tell us you are not an employer
If automatic enrolment duties don’t apply to you and you have received a letter from us, you will need to tell us you’re not an employer.
However, if you’re an individual and you no longer employ someone in your home (a cleaner, nanny, personal care assistant etc) please contact us to let us know.
If you’re a freelancer or self employed, there is no need to notify us you are not an employer unless you receive a letter from us.
Use our online form to tell us you're not an employer. You will need your PAYE reference and your letter code to get started.
It is an offence to give false or misleading information to The Pensions Regulator.
You will still have automatic enrolment duties and should not complete this form if:
- you employ someone who doesn’t meet the criteria to be put into a pension scheme
- your organisation or business has more than one director with a contract of employment - you can find more information about employment contracts on the employment status section of the GOV.UK website
- you are intending to employ someone
For more information about your automatic enrolment duties use our online tool.
Your legal duties
Employers are responsible for meeting their legal duties for automatic enrolment.
If you tell us that you are not an employer, it means that you have stated that you don't have automatic enrolment duties under the Pensions Act 2008.
If you provide false or misleading information to avoid your duties, you may be fined or prosecuted.
What if my circumstances change?
If your circumstances change so that automatic enrolment duties apply to you, you’ll need to inform us of this as soon as possible.
You will need your PAYE reference and either your letter code or your accounts office reference number to get started.
If you no longer employ someone in your home, contact us to let us know.